ACCT-ACCOUNTING (ACCT)           1

ACCT-ACCOUNTING (ACCT)ACCT 101. Supplemental Instruction to ACCT 2211 CreditCollaborative workshop for students in ACCT 221 – Financial Accounting.Course does not count toward departmental degree requirements. Maybe repeated up to 2 credits. Restricted to Las Cruces campus only.Corequisite(s): ACCT 221.

ACCT 200. A Survey of Accounting3 CreditsEmphasis on financial statement interpretation and development ofaccounting information for management. For engineering, computerscience, and other non business majors. Community Colleges only.Prerequisite: one C S course or consent of instructor.

ACCT 221. Financial Accounting3 CreditsInterpretation and use of financial accounting information for makingfinancing, investing, and operating decisions.

ACCT 222. Management Accounting3 CreditsDevelopment and use of accounting information for managementdecision making.Prerequisite(s): ACCT 221.

ACCT 301. Financial Accounting I3 CreditsConcepts, principles, and practices of financial accounting, stressing thedetermination of income and financial position. A student who does notpass the class within three attempts will not be allowed to take class fora fourth.Prerequisite(s): C or better in ACCT 221 and ACCT 222.

ACCT 302. Financial Accounting II3 CreditsA continuation of ACCT 301.Prerequisite(s): C- or better in ACCT 301.

ACCT 351. Accounting Systems3 CreditsCovers accounting information systems as processors of data forfinancial reporting and control of economic organizations.Prerequisite(s): ACCT 221 and ACCT 222.

ACCT 353. Cost Accounting3 CreditsThe development and use of cost accounting information for inventoryvaluation, income determination, and cost control. A student who doesnot pass the class within three attempts will not be allowed to take classfor a fourth.Prerequisite(s): C or better in both ACCT 221 and ACCT 222.

ACCT 403. Federal Taxation I3 CreditsBasic federal income tax laws; emphasis on determination of taxableincome of individuals. A student who does not pass the class within threeattempts will not be allowed to take class for a fourth.Prerequisite(s): A "C" or better in ACCT 221 and ACCT 222.

ACCT 451. Auditing Theory and Practices3 CreditsAuditing standards, audit evidence, auditors reports and opinions, andprofessional responsibilities.Prerequisite(s): ACCT 351 and C- or better in ACCT 302.

ACCT 455. Federal Taxation II3 CreditsFederal income tax laws applicable to partnerships, corporations,fiduciaries, tax research, tax planning.Prerequisite(s): C- or better in ACCT 403 or consent of instructor.

ACCT 456. Accounting for Nonprofit Organizations3 CreditsControl and reporting problems unique to governmental units and othernonprofit organizations. Fund accounting principles, procedures, andreports.Prerequisite(s): C- or better in ACCT 302.

ACCT 460. Fraud Examination and Prevention3 CreditsCovers business fraud as it is occurring in American society. Emphasis ison occupational fraud and financial statement fraud. Examines varioustypes of fraud, its symptoms and effective investigation techniques.Effective fraud prevention measures are discussed throughout thecourse. Emphasizes case studies and the application of principles toactual fraud cases.Prerequisites: a C- or better in ACCT 451 or concurrent enrollment.

ACCT 490. Selected Topics1-3 CreditsCurrent topics in accounting. Prerequisites vary according to the seminaroffered. May be repeated for a maximum of 12 credits under differentsubtitles.

ACCT 498. Independent Study1-3 CreditsIndividual studies directed by consenting faculty with the prior approvalof the department head. May be repeated up to 3 credits. Consent ofInstructor required.Prerequisite(s): Consent of instructor.

ACCT 500. Concepts in Accounting1 CreditDevelopment, interpretation, and use of accounting information forfinancing, investing, operating, and managerial decision making.Prerequisite(s): Admitted to MBA program.

ACCT 503. Accounting for Managers3 CreditsConcepts and principles of financial and managerial accounting.Presents techniques used to measure business transactions, preparefinancial statements, techniques for management decision-making,planning, and control. Not open to MAcc students.Prerequisite(s): B or better in both ACCT 221 and ACCT 222.

ACCT 510. Technical and Professional Communication for Accountants3 CreditsEffective writing strategies for professional communications. Studentswill learn to write with a professional style and proper English usageand to work with a variety of technical and lay audiences. Emphasison initiation, planning, composition, and evaluation of business andaccounting workplace scenarios to develop communication skills used ina business environment. Restricted to: Master of Accountancy majors.

ACCT 525. Advanced Cost-Managerial Accounting3 CreditsAdvanced cost-managerial concepts with a quantitative emphasis.Integrates cost-managerial concepts, quantitative tools, organizationtheory, behavioral concepts and computer methodology. Restricted to:Master of Accountancy majors.Prerequisite(s): ACCT 353.

2        ACCT-ACCOUNTING (ACCT)

ACCT 530. Advanced Accounting3 CreditsThis course is designed to provide in-depth study of current financialaccounting concepts related to business combinations, financialstatement consolidations, and foreign currency transactions andtranslations. Restricted to: Master of Accountancy majors.Prerequisite(s): ACCT 302 with a grade of C or better.

ACCT 544. Financial Statement Analysis and Valuation3 CreditsValuation of firms using financial information, financial statementanalysis, and the valuation of individual assets and liabilities. Restrictedto: Master of Accountancy majors.Prerequisite(s): Acct 302; Graduate students only.

ACCT 550. Special Topics3 CreditsSeminars in current topics in various areas of accounting includingfinancial, managerial, auditing, taxation, systems, and fund accounting.Prerequisites vary according to topic being offered.

ACCT 551. Advanced Auditing Theory and Practice3 CreditsUnderstanding and evaluating internal control in an EDP environment.Statistical sampling applications and current issues in auditing.Restricted to: Master of Accountancy majors.Prerequisite(s): ACCT 451.

ACCT 554. Accounting Theory3 CreditsContemporary theoretical basis of accounting. An in-depth studyof generally accepted accounting principles and current issues inaccounting. Restricted to: Master of Accountancy majors.Prerequisite(s): ACCT 302.

ACCT 555. Federal Tax Research3 CreditsTax research methodology including case materials, critical judicialdecisions, journal articles, and research services. Emphasis on taxplanning. Restricted to: Master of Accountancy majors.Prerequisite(s): ACCT 403.

ACCT 559. Ethics and Professionalism in Accounting3 CreditsIntroduction to ethical reasoning, integrity, objectivity, independence ,and professional accounting issues Students will apply the conceptsand theories to accounting-specific cases. Restricted to: Master ofAccountancy majors.Prerequisite(s): C or better in ACCT 451.

ACCT 560. Taxation of Corporations and Shareholders Advanced3 CreditsEffects of taxation on the organization, operation, and reorganizationof corporations and on their shareholders. Restricted to: Master ofAccountancy majors.Prerequisite(s): ACCT 403.

ACCT 564. Financial Accounting Research3 CreditsInterpretation and application of accounting principles to financialreporting issues of business and nonbusiness organizations. Consent ofInstructor required. Restricted to: Master of Accountancy majors.Prerequisite(s): ACCT 302.

ACCT 570. Taxation of Partnerships3 CreditsTaxation of partnership contributions and distributions, transfer ofpartnership interests, and allocations of partnership income. Alsoincludes taxation of S corporations. Restricted to: Master of Accountancymajors.Prerequisite(s): ACCT 403.

ACCT 580. Professional Accountancy3 CreditsPrepares students for the accounting profession and professionalcertification through study of a wide range of topics similar to those astudent might encounter in their first year of employment. Restricted to:Master of Accountancy majors.

ACCT 598. Independent Study1-3 CreditsIndividual studies directed by consenting faculty with prior approval ofthe department head. A maximum of 3 credits may be earned.Prerequisite: consent of instructor.

ACCT 599. Master's Thesis15 CreditsThesis.